West Virginia § 38-7-7 - 38-7-7. What property may be attached.
Full text of West Virginia West Virginia Code § 38-7-7 — 38-7-7. What property may be attached., with citation guidance and answers to common questions.
§ 38-7-7. 38-7-7. What property may be attached.
Every attachment issued under the provisions of this article may be levied upon any estate, real or personal, of the defendant named therein, or so much thereof as is sufficient to pay the amount for which it issues: Provided, That funds on deposit in an individual retirement account (IRA) including a simplified employee pension (SEP) in the name of the defendant are exempt from attachment: Provided, however, That such amount shall be exempt only to the extent it is not, or has not been, subject to an excise or other tax on excess contributions under section 4973 and/or section 4979 of the Internal Revenue Code of 1986, or any successor provisions, regardless of whether such tax is or has been paid.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 38-7-7
What does West Virginia Code § 38-7-7 cover?
Section 38-7-7 ("38-7-7. What property may be attached.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 38-7-7?
A common citation format is "West Virginia Code § 38-7-7" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 38-7-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.